Table 7 Tax Evasion and Tax Avoidance Has a Negative Effect on the State of Government's Revenue S/N Responses No. of Responses Percentage Rate of Responses 1 Strongly Agree 20 40% 2 Agree 26 52% 3 Disagree 4 8% 4 Strongly Disagree 0 0 Total 50 Source: Primary data From table 7, it shows that 40% of the respondents strongly agree that ...
PDF | On Oct 2, 2017, Paul Beckett published Tax avoidance and tax evasion | Find, read and cite all the research you need on ResearchGate
This will show the basic reason for committing fraud and who are fraudsters. 2.1.7. Tax Evasion Tax evasion is an unlawful act and unethical behaviour that robs government revenues and hinder provision of goods and services; social and economic …
The study aimed to reduce tax evasion by using Blockchain technology. In order to achieve this aim, a model by using Blockchain Technology was built and then the ability of this model to reduce ...
Navigation Menu Toggle navigation. Sign in Product
the role of tax practitioners, corruption in tax administration, tax amnesties, or business tax evasion.
(1)Many researchers have investigated the relationship among tax rates, tax evasion and tax morale by borrowing from the neoclassical models of tax evasion (see Amew and Dzaka, 2015; Kemme et al., 2017; Yee et al., 2017;Kovermann and Velte, 2019).Most of these studies have produced diverse, inconclusive explanations and debatable antidotes for ...
However tax evasion is the act of not paying the tax by use of illegal ways. Allingham and Sandmo being the first researchers studying the tax evasion found a relationship of tax evasion with low penalty fees and a low detection. The tax evasion basically is affected by various factors but it also affects many economic factors.
determinent of tax evasion.pdf - Free download as PDF File (.pdf), Text File (.txt) or read online for free. This document is a thesis submitted by Endashaw Demle to the Addis Ababa University College of Business and Economics in partial fulfillment of the requirements for a Master of Science degree in Accounting and Finance. The thesis investigates the determinants of tax …
In this paper, we analyze new micro-data that have recently become available and make it possible to study tax evasion by very rich individuals. These data come from massive …
PDF | On Oct 22, 2024, Sonia Elizabeth Ramos-Medina and others published Tax Fraud, Tax Evasion, and Tax Avoidance: A Comparative Bibliometric Analysis | Find, read and cite all the research you ...
taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains; Have agreed as follows: ARTICLE 1 ... a quarry or any other place of extraction of natural resources; and (g) an installation or structure used for the exploration or exploitation of natural resources. 3. A building site or a construction ...
PDF | On Jan 23, 2020, Alexander Sibanda published The Rise of Tax evasion in Zimbabwe: A case study of ZIMRA | Find, read and cite all the research you need on ResearchGate
It discusses the historical context of mining activities, particularly in Alderney and Guernsey, and highlights the disparity between local ore exports and the significant smuggling of ores from mainland France, raising issues of tax …
Using a quantitative longitudinal trends analysis, this study analysed the link between tax evasion and avoidance. The main aim was to assess the implications of evasion and avoidance of taxes on ...
PDF | Tax evasion and tax avoidance have been a serious problem in Zimbabwe, even before the introduction of the Zimbabwe Revenue Authority in the... | Find, read and cite all the research you ...
Tax Havens: International Tax Avoidance and Evasion Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations also have addressed this issue.
on tax evasion, modeled as a gamble against the enforcement capability of the state. More recently, the literature has examined more general models of the technology of avoidance, with the additional risk bearing caused by tax evasion either being a special case of this technology or one aspect of the cost of changing behavior to reduce tax ...
| No. Authors Title of the article Cites Cites per year 1 Allingham and Sandmo (1972) Income tax evasion: A theoretical analysis 1873 37.46 2 Yitzhakl (1974) A note on income tax evasion: A theoretical analysis 495 10.31 3 Slemrod (2007) Cheating ourselves: The economics of tax evasion 454 30.27 4 Fisman and Wei (2004) Tax rates and tax evasion ...
The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and ...
The study results from the survey conducted in study area using 376 respondents, revealed that there are fourteen potential determinants of tax evasion were evaluated in this research, namely rate ...
dealing with tax crimes to ensure that the objectives of enhancing tax compliance are achieved. In this inaugural issue, we take a deep dive into contemporary tax evasion schemes particularly …
Using survey data collectedfrom 1960-1980 and information on tax rates and estimates of tax evasion for that period, the authorfinds that tax evasion increased during this time, as did the ...
In this paper I examine how changing technology, especially changes driven by the transformation of information into digital formats for use by computers, seems likely to affect tax evasion in the ...
PDF | ax evasion is a serious developmental issue in many developing countries. ... The purpose of the paper was to examine factors that encourage tax evasion in Zimbabwe using evidence from tax ...
View PDF; Download full issue; Search ScienceDirect. IFAC-PapersOnLine. Volume 54, Issue 13, 2021, Pages 172-177. ... The paper addresses an approach to combat corporate tax evasion by using the possibility of indirect accounting of latent factors in taxation processes. Value chains formed in the digital environment are increasingly falling out ...
The main objective of this paper was empirically examined the trend and its drivers of tax revenue effort in Sub- Saharan African countries using panel data and stochastic frontier analysis ...
Tax evasion is a major obstacle that highly affects tax revenue which the government consumes to support its activities. It hinders socio economic and political aspects of every country whether it ...
PDF | On Feb 9, 2023, Muhammad Usman published The Effect of Tax Evasion and Avoidance On Revenue Generation in Nigeria | Find, read and cite all the research you need on ResearchGate